Bring Originals First, Stock Gift/Inherit Paperwork: What You Must Prepare Before Filing

There is only one condition!!! Prepare the 'originals and explanations' before filing.

These are the minimum documents for stock gift and inheritance.

Retail investor:

"There are so many documents, where do I start?"

Take it slow. First, obtain the original proofs.

Which documents must you prepare exactly?

Share statement: shows quantity of gifted or inherited shares and total issued shares.

Shareholder register or account transaction history: shows actual holding changes.

Gift agreement or inheritance distribution agreement: legal basis for the transfer of assets.

Stock valuation materials: record the valuation method and basis.

If you submit only the report without the basis, tax investigators will keep asking.

Market price → evidence showing market price on the transaction date or valuation method.

Have you confirmed who provides which documents and when?

Copies of ID of donor and recipient: for identity verification.

Family relation certificate and death certificate (for inheritance): prove inheritance rights and timing.

Court or notarization documents (if needed): evidence for wills or inheritance disputes.

If documents are missing, you will be asked for supplements and the process will take longer.

How do you prove stock valuation?

Exchange price capture or closing price records: evidence of valuation date and price.

Company disclosures and financial statements copy (for unlisted shares): additional basis is required for unlisted shares.

Valuation calculation sheet: document calculation steps and weights or exchange rates used.

For unlisted shares, more detailed explanations reduce audit risk.

Additional proofs frequently asked in tax audits?

Proof of funds: source of gift funds or cash flow for share acquisition.

Contract or transaction emails and messenger records: evidence of intent and timing.

Bank transaction history: shows actual cash movements.

Submitting digital records along with paper increases credibility.

How to draft and submit the report?

Draft the report, scan and organize related documents, and attach explanatory notes for each proof.

Originals first, and mark copies with 'copy' in the file name.

If you file electronically but must mail originals, keep originals and records of shipment.

A well-organized order makes responding to tax office requests easier.

So, what to start with

→ 1. Secure original or printed account transaction history and shareholder register first.

→ 2. Prepare valuation basis (market price, financials) and a calculation sheet, and attach notes.

→ 3. Keep proof of funds and family relation certificates together for identity and fact verification.

Please use these requirements as reference only.

PickStock 💡

※ This article is for informational purposes and not investment advice.
※ Investment decisions and responsibilities belong to the investor.
※ Figures are as of the time of writing and may change.

This article is for informational purposes and not investment advice.